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2023 (4) TMI 829 - HC - Service TaxBenefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - failure to transfer the amount of discounted arrears of tax determined by the Designated Committee latest by 30.06.2020 - HELD THAT:- True it is that the petitioner had made an attempt but it does not appear from the record that the account of the Revenue was credited with the said discounted amount of arrears of tax determined by the Designated Committee latest by 30.06.2020. The record also gives an impression that the said glitch was at the stage of the account of the petitioner and so not at the stage of the account of the Revenue. This Court has already taken a view against the petitioner in Ms. Metrics Promotions & Events vs. Commissioner CGST & ors. [2022 (6) TMI 980 - MADHYA PRADESH HIGH COURT] by relying upon the decision of the Apex Court in Yashi Constructions vs. Union of India [2022 (3) TMI 110 - SC ORDER], that the scheme cannot be tinkered with unless the vires of the scheme is challenged. Thus, the procedure prescribed under the scheme has to be strictly followed. The last date fixed for payment has to be strictly adhered to - Any extension to the said date which the scheme does not subscribe, would lead to opening a Pandora's box as there will be a flood of litigation bringing assessees to the Court by taking the plea of technical glitch. Petition dismissed.
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